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This Author published in this journals
All Journal International Journal of Accounting & Finance in Asia Pasific
Kezia Cicilia Sumajow
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index Kezia Cicilia Sumajow; Lintje Kalangi; Priscillia Weku
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.923 KB) | DOI: 10.32535/ijafap.v5i1.1406

Abstract

Audit delay is a phenomenon that remains to occur every year. This study aims to determine the influence of financial distress, audit committee, auditor switching, and industry types upon audit delay the Indonesian Stock Exchange’s KOMPAS100 Index. This study used a quantitative approach. The sample was selected and obtained by the simple random sampling method from 72 companies successively listed in the Indonesian Stock Exchange’s KOMPAS100 index during 2020. The analytical was multiple linear regression. The data analysis was descriptive and multiple linear regression methods. The results indicate that audit committee and auditor switching does not affect audit delay. Financial distress and industry types have a significant positive effect on audit delay.
Co-Authors Lintje Kalangi Priscillia Weku